Soft Rest makes mattresses and has budgeted to purchase and use 6,500 pounds of material @$2.75 per pound during October. It budgeted for the production of 1,500 mattresses during October. Actual purchase and use of material during October was 6,800 pounds of material @$2.60 per pound. During the month, 1,420 tables were produced.

1. Determine the DM quantity variance for October 2. Determine the DM price variance for October